CLA-2-44:S:N:N1:230 854727
Ms. Lucy Chang
Topline Products Company, Inc.
135 Broad Avenue, P.O. Box 142
Palisades Park, N.J. 07650
RE: The tariff classification of a fabric covered wooden box
from Taiwan
Dear Ms. Chang:
In your letter dated July 19, 1990, you requested a tariff
classification ruling.
A sample of the product to be classified was submitted. It
is a rectangular box measuring approximately seven inches long by
five inches wide by four inches high. It has a dome shaped
hinged cover which is partly made of cardboard. The rest of the
box is made of plywood and it is completely covered on the inside
and outside with a green nylon fabric. The box has no trays,
drawers or any other special features. It can be used for
storing jewelry or various other things.
The essential character of this box is imparted by the wood
because of the role the wood plays in relation to the use of the
box. The other materials are for finishing the box only.
Although the textile covering is appealing, it is not unusual
enough to change the essential character for this box.
The applicable subheading for the fabric covered box will be
4420.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for caskets and cases for jewelry or
cutlery and similar articles; jewelry boxes, silverware chests,
cigar and cigarette boxes, microscope cases, tool or utensil
cases and similar boxes, cases and chests, all the foregoing of
wood; other; lined with textile fabrics. The rate of duty will
be 2.2 cents per kilogram plus 2.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport